ACIT, Central Circle - 3(3), Kolkata V. M/s Imax Infrastructure Pvt. Ltd., Kolkata

MA 169/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1650 (ITAT-KOLKATA)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT, KZ & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NOS. 169 TO 171/KOL/2019 (ARISING OUT OF ITA NOS. 1312/KOL/2017 & IT(SS)A 20 & 22/KOL/2019) ASSESSMENT YEARS: 2008-09, 2009-10 & 2012-13 ACIT, CENTRAL CIRCLE 3(3), KOLKATA................................................................................APPELLANT 110, SHANTI PALLY, KOLKATA 700 107. [PAN: AABCI 6031 K] M/S. IMAX INFRASTRUCTURE PVT. LTD.................................RESPONDENT 41, B.B. GANGULY STREET, CENTRAL PLAZA, KOLKATA 700 012. APPEARANCES BY: SHRI SANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. SHRI S.M. SURANA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 06, 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 06, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECTIFICATION OF THE MISTAKE ALLEGED TO HAVE CREPT IN THE COMMON ORDER OF THE TRIBUNAL DATED MAY 1, 2019 PASSED IN ITA NO. 1312/KOL/2017, IT(SS)A NOS. 20 & 22/KOL/2017 AND C.O. NOS. 74, 76 & 78/KOL/2017. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE MISTAKE ALLEGED TO HAVE CREPT IN THE ORDER OF THE TRIBUNAL AS POINTED OUT BY THE REVENUE IN THE PRESENT MISCELLANEOUS APPLICATION IS AS UNDER: IT IS SUBMITTED THAT IN THE ORDER OF THE HONBLE ITAT, KOLS ORDER DATED 01.05.2019 IN ITA NO. 1312/KOL/2017 AND C.O. NO. 78/KOL/2017 FOR A.Y. 2008-09 WHERE THE PROCEEDINGS U/S 153C HAS BEEN ORDERED AS INVALID, THERE ARE MISTAKE APPARENT FROM RECORD AS IN THE CASE OF SAME ASSESSEE AND IN THE SAME INITIATION OF PROCEEDINGS U/S 153C ON THE SAME 2 MA NOS. 169 TO 171/KOL/2019 ASSESSMENT YEARS: 2008-09, 2009-10 & 2012-13 M/S. IMAX INFRASTRUCTURE PVT. LTD. SATISFACTION NOTE FOR A.Y. 2013-14, THE HONBLE ITAT, KOLKATA IN IT(SS)A NO. 2312/KOL/2017 AND C.O. NO. 77/KOL/2017 DATED 16.01.2019 HAS DECIDED THAT THE PROCEEDINGS U/S 153C IS VALID ON PRODUCTION OF THE SATISFACTION NOTES OF THE AO BEFORE THE HONBLE ITAT, KOLKATA. 3. THE REVENUE HAS ALSO PLACED ON RECORD, THE COPY OF THE ORDER OF THE TRIBUNAL DATED JANUARY 16, 2019 PASSED IN IT(SS)A 2312/KOL/2017 AND C.O. 77/KOL/2017 FOR A.Y. 2013-14 AND A PERUSAL OF THE SAME SHOWS THAT THE ISSUE RELATING TO VALIDITY OF PROCEEDINGS U/S 153C WAS NEITHER RAISED IN A.Y. 2013-14 NOR THE SAME WAS DECIDED BY THE TRIBUNAL AND THIS POSITION CLEARLY EVIDENT FROM THE ORDER OF THE TRIBUNAL CANNOT BE DISPUTED EVEN BY THE LEARNED DR. AS RIGHTLY CONTENDED THAT THE LEARNED COUNSEL FOR THE ASSESSEE, THE VERY BASIS OF THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE THUS IS WRONG AND THERE IS NO MISTAKE MUCH LESS A MISTAKE APPARENT FROM RECORD IN THE COMMON ORDER OF THE TRIBUNAL DATED MAY 1, 2019 (SUPRA) AS ALLEGED BY THE REVENUE IN THE PRESENT MISCELLANEOUS APPLICATION. WE, THEREFORE, FIND THE SAID MISCELLANEOUS APPLICATIONS TO BE DEVOID OF ANY MERIT AND DISMISS THE SAME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH SEPTEMBER, 2019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) (JUDICIAL MEMBER) VICE PRESIDENT DATED: 06/09/2019 BISWAJIT, SR. PS 3 MA NOS. 169 TO 171/KOL/2019 ASSESSMENT YEARS: 2008-09, 2009-10 & 2012-13 M/S. IMAX INFRASTRUCTURE PVT. LTD. COPY OF ORDER FORWARDED TO: 1. M/S. IMAX INFRASTRUCTURE PVT. LTD., 41, B.B. GANGULY STREET, CENTRAL PLAZA, KOLKATA 700 012. 2. ITO, WARD-3(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA